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Syllabus:

4. Tangible non-current assets
a) Define non-current assets.[K]
b) Recognise the difference between
current and non-current assets.[K]
c) Explain the difference between asset
and expense items.[K]
d) Classify expenditure as asset
expenditure or expenses charged to
profit or loss.
[S]
e) Prepare ledger entries to record the
acquisition and disposal of non-current
assets.[S]
f) Calculate and record profits or losses on
disposal of non-current assets in the
statement of profit or loss including part
exchange transactions.[S]
g) Record the revaluation of a non-current
asset in ledger accounts, the statement
of profit or loss and other
comprehensive income and in the
statement of financial position.[S]
h) Calculate the profit or loss on disposal
of a revalued asset.[S]
i) Illustrate how non-current asset
balances and movements are disclosed
in financial statements.[S]
j) Explain the purpose and function of an
asset register.[K]